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All Journal Agrisocionomics: Jurnal Sosial Ekonomi Pertanian JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication) Techno Agriculturae Studium of Research Oikonomia : Journal of Management Economics and Accounting EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah Agrifarm: Jurnal Ilmu Pertanian INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Puteri Aprilani
Universitas Mulawarman, Kalimantan Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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FISCAL DECENTRALIZATION AND LOCAL BUSINESS DEVELOPMENT: THE ROLE OF REGIONAL TAX POLICIES IN ECONOMIC GROWTH Loso Judijanto; Muthmainnah Muthmainnah; Puteri Aprilani
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520204

Abstract

This study aims to analyze the impact of fiscal decentralization on local business development through the implementation of regional tax policies to encourage economic growth. Fiscal decentralization provides greater authority to regional governments in managing revenue sources and determining fiscal policies according to the characteristics of their respective regions. In the context of regional economic development, regional tax policies are a strategic instrument that can create a conducive business climate, increase investment, expand employment opportunities, and strengthen local economic competitiveness. This study uses a literature review method by examining various scientific articles, academic books, policy reports, and previous research results related to fiscal decentralization, regional tax policies, local business development, and economic growth. The results of the study indicate that fiscal decentralization can have a positive impact on regional economic growth when accompanied by effective, transparent, and accountable fiscal governance. Regional tax policies that are proportional and oriented towards business development have been proven to increase local economic activity, particularly in the micro, small, and medium enterprise sector. In addition, the flexibility of regional governments in determining fiscal incentives also contributes to increased investment and economic productivity. However, this study also identified challenges in the form of disparities in fiscal capacity between regions, low effectiveness of regional tax administration, and the potential for excessive tax burdens on businesses. Therefore, synergy between the central and regional governments is needed to formulate adaptive and sustainable fiscal policies to create inclusive and equitable economic growth.
Co-Authors Aldi Bastiatul Fawait Fawait Asiah Wati Loso Judijanto Mahdalena Mahdalena Mahmuddin Mahmuddin Masyhuri Masyhuri Mita Purnama Muhammad Hirsan Hanafi Muthmainnah Muthmainnah Nurul Fadhilah Putri Daulika Santiya Patricia Sok, Vann Sugiarto Sugiarto S Suhatmini Hardyastuti Tetty Wijayanti Tutik Nugrahini